For estimating the amount of carbon (C) in dead wood, conversion factors from raw volume per decay class to dry weight were developed using three different classification systems for the species Norway spruce (Picea abies L. Karst), Scots pine (Pinus sylvestris L.) and birch (Betula pendula Roth and B. pubescens Ehrh) in Sweden. Also the C concentration in dead wood (dry weight) was studied. About 2500 discs were collected from logs in managed forests located on 289 temporary National Forest Inventory (NFI) sample plots and in 11 strips located in preserved forests. The conversion factors were based on an extensive data compilation with a wide representation of different site-, stand-, species-and dead wood properties and were assumed to represent the population of fallen dead wood in Sweden. The density decreased significantly by decay class and the range in density for decay classes was widest for the NFI decay classification system, suggesting this to be the most suitable. The C concentration in dead wood biomass increased with increasing decay class and in average Norway spruce (Picea abies) showed a lower C concentration than Scots pine (Pinus sylvestris). The average dead wood C store of Swedish forests was estimated to 0.85 Mg C/ha.